In addition to IRC Section 179, a bonus first year depreciation is also available for certain new fixed asset purchases.
With the latter two tests satisfied, all that separates X Co. from a 2012 bonus deduction is the first test: the fact of the bonus liability must be fixed during 2012.
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As an added bonus, the first 500 customers to order the Motorola RAZRi online at Phones 4u will receive free MOTOROKR S305 Wireless Stereo Headphones.
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Following Benkenstein's dismissal, Ian Blackwell and Di Venuto steered Durham to their first bonus point of the match before rain stopped play with 51 overs of the day remaining.
But the Scarlets lacked the composure they had shown earlier in the game, failing to take advantage as they are still left seeking their first bonus-point league win of the season.
Manipulating the accounting to maximize compensation has been around since the first performance bonus plan was created.
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The Miles by Discover Card offers the opportunity to earn 12, 000 bonus miles during the first year you own the card.
While Sarries climb to second in the table, Wasps left Wembley with a bonus point for their first Premiership defeat since the 37-10 mauling at home to Northampton in October.
In July Popular partnered with AIG to offer Popular Choice Annuity, an investment vehicle that guarantees a first-year bonus rate of 5.15% and several interest-rate options thereafter.
Let their top brass have a smaller bonus instead, and put their customers first for once.
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Andrew Trimble (2) and Tomoci Nagusa went over to secure the bonus point while Jonathan Davies scored the first try for the Welsh visitors.
Mrs Miller is currently the Minister for Disabled People - a bonus prize if you can name the first Tory promoted from that job to Secretary of State for Wales.
And healthy trading profits during the first half of the year mean bonus pools are growing, not shrinking.
It was an amazing first half with Gloucester securing their bonus point after just 22 minutes, the second quickest in the competition's history.
The losing bonus point was the Welsh side's first in this season's cup and their competition is all but over, but Wasps will be seeking a four-try victory in next week's reverse fixture at Adams Park to make up their two-point deficit on Toulouse in the group.
The public face of Goldman has been to repeat the mantra that the customer comes first, but those in the bonus pool or vying to become a managing director seemed to have mastered a completely different ethos: the cultural distinctions of shrewd, smart, aggressive and hard working more than the ethical distinctions of whether you would sell this product to your mother.
The new board's first challenge is likely to come over bonus payments.
"It would be a big bonus if I could win this tournament and be the first one out of Sweden to win it, " said Stenson.
Walsh is one of the first top European executives to voluntarily give up his bonus, though others have come under heavy pressure to do so.
The Scottish flyer's try also claimed a bonus point for Scarlets, with Regan King having crossed in the first half.
No, not getting a first-class education, though that's a nice bonus.
Nottinghamshire went into their last game against Lancashire two points ahead of Somerset, but saw the Cidermen pick up maximum bonus points to go six points clear while they spent much of the first three days in the pavilion at Old Trafford because of bad weather.
The first time I ran out of coins, they gave me a bonus of 200 coins.
It just feels thoughtfully built and designed, and for the first time the overall skin that a manufacturer has added feels like a bonus versus a curse from way back on Android 2.0.
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The French side could have made it through to the last eight with a bonus-point win, and they at least gave themselves a chance with a bright first half.
Yet England were working their way through the middle order effectively, and received a spectacular bonus when Pakistan's captain, the destructive Shahid Afridi, ran himself out from his first ball as he pondered taking a single to Luke Wright off Yardy that was never on.
First, under the principles of Section 461, economic performance occurred with respect to the bonus payments when the employees provided the underlying services.
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But when Jackson set up Argentina international Leonelli for the first of his treble, the floodgates opened - with Sarries reaching the four-try bonus-point mark within the opening half-hour.
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